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1、会计英语期末考试题（B卷）I. Words and terms (20%)1. bankruptcy _ 2. financial performance_ 3. debit _ 4. compound entry_5. accrual accounting_ 6. gross proceeds_7. marketable securities _ 8.operating expenses_ 9. cash flow_ 10. store credit_11.预付费用 12.累计折旧13.试算平衡 14.资产负债表 15.业主提款账户 16.坏账准备账户17.贴现利息 18.会计循环19.股
2、息 20.日记账 II Fill in the blanks with proper words.(20%)1. Accounting profession is sorted into _, government accounting, management accounting and _.2._,_,_are the three basic forms of business activities.3._ is considered as the heart of modern accounting.4. Basically, the T account has three parts:
3、 _, the debit and _.5. Each source document should include at least three parts: the date, the _ and _.6. After the transactions have been entered in the journal, they must be transferred to the _ and this process is called _.7. The first step of the closing entries is the _ accounts are closed by t
4、ransferring their balances to the _ account.8. At the beginning of accounting period, the investment cost of marketable securities includes _, taxes, and _ .9. The accounts that cant be collected are called _ or _.10. A 60-day, 6%, $4000 note was issued on October 3rd. The note will be due on _ and
5、the maturity value of the note is _.III. Write T ( true) before the statements which are true and (F) which are false.(5%)1. ( ) The profits and losses in a partnership must be allocated equally by the partners.2. ( ) The total of the debits equals the total of the credits means there is not any err
6、or in the process of recording and calculating. 3. ( ) The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period. 4. ( ) The collection of the credit sales will increase the balance of Accounts Receivable.
7、 5. ( ) The company can discount the promissory note to the bank or other financial units when it needs cash. IV. Match the classifications in Column A with the expression in Column B and write the correct letters on the lines.(15%)Column A Column BCurrent asset a. cash in the safe_ b. five-year bon
8、ds c. lathes d. drills e. accounting system softwareLong term asset f. cash in bank_ g. pencils h. stationary i. brand name j. import quotasIntangible asset k. notes receivable_ l. desks m. motion picture film n. customer and supplier relationship o. counters V. Translate the following sentences (15
9、%)1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expe
10、nses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5. While profit is the amount of money you expect to make over a given period of time, cash is what you must have to keep your
11、 business running.VI. Calculation ( 10% ) 1. At the beginning of the year , Kevin Young company s assets were 220,000, and its owners equity was $ 123,000 . During the year, assets increased $60,000, and the liabilities decreased $ 10,000. What was the owners equity at the end of the year?2. A sale is made on August 1 for $ 400 ,terms 2/10, n/30, on which a sales return of $ 100 is granted on August 6 .What is the dollar amount received for payment in full on August 9 ? VII. Make entries (15%
